tabl3006 tax administration process course outline ......tabl3006_tabl5506 tax administration...

Semester 2, 2015

TABL3006

TAX ADMINISTRATION PROCESS

Course Outline

Semester 2, 2015

Business School

School of Taxation & Business Law

TABL3006_TABL5506 Tax Administration Process

Outline Atax

Edition Semester 2, 2015

© Copyright The University of New South Wales, 2015

No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including

photocopying, recording, or by any information storage and retrieval

system, without the prior written permission of the Head of School.

Copyright for acknowledged materials reproduced herein is retained by the copyright

holder.

All readings in this publication are copied under licence in accordance with Part VB

of the Copyright Act 1968.

A U T H O R

Dr Yuri Grbich LLB LLM (Hons) PhD

R E V I S I O N S F O R 2 0 1 5 B Y :

Kalmen Datt

(Materials updated as at June 2015)

Educational Design & Desktop Publishing by:

BBlueprint EEducational SServices P/L

http://www.b-print.com.au

P.O. Box 54 Stanhope Gardens NSW, 2768


Atax Outline

Contents

COURSE OUTLINE

About the lecturer ................................................................................. 4

Letter of introduction ........................................................................... 5

Introduction to the course ..................................................................... 7

Student learning outcomes and goals ......................................... 8

How to use this package ..................................................................... 12

Key to instructional icons................................................................... 13

Profile of this course .......................................................................... 14

Course description ................................................................... 14

Textbooks and references ........................................................ 15

Supporting your learning.................................................................... 17

Conferencing ............................................................................ 17

School of Taxation & Business Law Website Error! Bookmark

not defined.

Atax Student Guide ................... Error! Bookmark not defined.

Library and resources ................ Error! Bookmark not defined.

Online learning in this course ... Error! Bookmark not defined.

Other support ............................ Error! Bookmark not defined.

Academic Honesty and Plagiarism ......... Error! Bookmark not

defined.

Assessment: Undergraduate Students (TABL3006) .......................... 23

Assessment: Postgraduate Students (TABL5506) ............................. 29

Suggested study schedule ................................................................... 38

Appendix A—Assignment preparation and submission

Sample Examination Paper

STUDY GUIDE

Module 1 The platform

Module 2 Rule making

Module 3 Assessment

Module 4 Disputes

Module 5 Information and collection


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About the lecturer

Dr Kalmen Datt

BComm LLB (Rand) M Tax S (1st Hons) (Auckland)Grad Cert

ULT(UNSW) PhD (UNSW)

Kalmen Datt joined Atax as a lecturer in 2004. Kalmen was previously

a barrister in South Africa and a solicitor/barrister in New Zealand.

He has practiced in courts of first instance and appeal for more than 20

years. Kalmen has extensive experience in the procedures adopted by

all courts and other tribunals in the resolution of disputes and the rules

of evidence. He has completed courses in mediation and has appeared

in mediations and arbitrations as counsel.

Prior to emigrating to Australia, Kalmen was a solicitor with Inland

Revenue in New Zealand advising on tax issues. He assisted the

School of Business at the University of Auckland in the teaching of tax

and GST.

In addition, Kalmen has successfully completed the Common

Professional exams in the UK.


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Letter of introduction

Welcome to Tax Adminstration Process. Most of your postgraduate tax

courses look at substantive tax law. This course focuses on the process

by which tax rules are made and tax liability is assessed. It deals with

the practical operation of rule making and dispute resolution in the

Australian tax system. Its long title might be ‘Tax Administrative

Processes in an Age of Self Assessment’.

It is important, at the outset, to locate this process in a practical

framework. Most tax returns are now filed electronically. The system

operates in a modern, computerised self-assessment environment under

the pressures of mass decision making. If you want to get a real

understanding of this process, it is important to penetrate beyond

traditional professional rationalisations and to understand the wider

context of the process by which the broad directives of legislation are

translated into day to day working decisions on tax assessment.

Dispute resolution and judicial supervision of assessment are not some

separate, disembodied process taking place in some ethereal palace.

They are part of the dynamic clash of values and self interest which

generate the detailed, working rules of our tax system. There are large

amounts of tax at stake and competing interests must constantly be

reconciled. It is important to inoculate yourself against the snake oil

arguments which pretend that this is some sort of technical process

divorced from larger political issues. It is only in this way you can

intelligently assess the rules and get a feel for the operation of the

procedural rules in actual operation.

More specifically this course covers:

The functional limits of legislative and judicial supervision.

The operation of the self assessment system and the new role of

the Tax Administration bureaucracy in this radically new

system, including issues like rule making and the changing

relationship of assessment and audit. This is based on a

delegated decision making model developed by Kenneth Culp

Davis in America. Self-assessment is the ultimate act of

delegation. In this context, the course considers the methods of

auditing self assessment, amending assessments and redirecting

in this self assessment framework.

The strengths and limits of judicial intervention as a dispute

resolution and rule making vehicle, including constitutive rules

of courts and the innovative Administrative Appeals Tribunal.

During this course you will gain a working familiarity with the

framework of review, taxpayer remedies and other legal material on

tax procedure. You will be exposed to the crucial information

gathering rules.


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We hope you will find the course thought provoking, and of assistance

in developing a mastery of this challenging and very important area.

If you have any comments about how the course is organised or any

other issue relating to the course, do please let us know. This will help

us improve the course for future students.

Kalmen Datt


Atax Outline

Introduction to the course

This is a postgraduate course in the Atax program looking at the

technical and policy issues in tax administration. The course is

organised in five modules. The first module gives you the big picture

and an institutional overview. In each of the later modules, an

important aspect of tax administration is considered in some depth.

The modules consist of readings, accompanied by some commentary,

and questions to help you think further about the issues. The modules

cover rule making (including administrative rulings and judge made

rules), the assessment process and the handling of objections within the

bureaucracy, disputes in the courts and other bodies such as the

Ombudsman, and information and tax collection.

Relationship to other courses in program

Tax Adminstration Process is a key course in the postgraduate Atax

program. It provides a critical, postgraduate level examination of

issues relating to the tax administration, key tax institutions and their

performance in the context of the changing realities of a computerised

and increasing global tax system. Whatever area of tax law you work

in, whether as advisor to the tax collector or to taxpayers, and whatever

jurisdiction you work in, knowledge of institutions and tax

administrative processes are central to operating as a competent tax

professional.

This course focuses on the institutions and processes of tax decision

making. A separate and complementary course is taught on tax risk

management and audit issues.

Course objectives

The objective of this course is to give the student critical insights into

key issues affecting the performance of the various institutions making

up the tax administration (including judges and statutory office holders

like the Ombudsman and the Inspector General of Taxation).

The research paper will give Masters students further opportunity to

explore and consider in depth some topical issues in tax administration

and tax decision making which are of particular interest to them.

You are encouraged to build on, and give intellectual perspective to,

your practical work in taxation.


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Student learning outcomes and goals

Learning outcomes are what you should be able to do by the end of

this course if you participate fully in learning activities and

successfully complete the assessment items. The learning outcomes in

this course will help you to achieve some of the overall learning goals

for your program. These program learning goals are what we want you

to be or have by the time you successfully complete your degree. The

following is a list of the Business School program learning goals for

both undergraduate and postgraduate students.

Undergraduate Program Learning Goals

1. Knowledge: Our graduates will have in-depth disciplinary

knowledge applicable in local and global contexts.

You should be able to select and apply disciplinary knowledge to

business situations in a local and global environment.

2. Critical thinking and problem solving: Our graduates will be

critical thinkers and effective problem solvers.

You should be able to identify and research issues in business

situations, analyse the issues, and propose appropriate and well-

justified solutions.

3. Communication: Our graduates will be effective professional

communicators.

You should be able to:

a) Prepare written documents that are clear and concise, using

appropriate style and presentation for the intended audience,

purpose and context, and

b) Prepare and deliver oral presentations that are clear, focused,

well-structured, and delivered in a professional manner.

4. Teamwork: Our graduates will be effective team participants.

You should be able to participate collaboratively and responsibly in

teams, and reflect on your own teamwork, and on the team’s processes

and ability to achieve outcomes.

5. Ethical, social and environmental responsibility: Our graduates

will have a sound awareness of the ethical, social, cultural and

environmental implications of business practice.


a) Identify and assess ethical, environmental and/or sustainability

considerations in business decision-making and practice, and

b) Identify social and cultural implications of business

situations.


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Postgraduate Coursework Program Learning Goals

1. Knowledge: Our graduates will have current disciplinary or

interdisciplinary knowledge applicable in local and global

contexts.

You should be able to identify and apply current knowledge of

disciplinary or interdisciplinary theory and professional practice

to business in local and global environments.

2. Critical thinking and problem solving: Our graduates will

have critical thinking and problem solving skills applicable to

business and management practice or issues.

You should be able to identify, research and analyse complex

issues and problems in business and/or management, and

propose appropriate and well-justified solutions.

3. Communication: Our graduates will be effective

communicators in professional contexts.


a) Produce written documents that communicate complex

disciplinary ideas and information effectively for the

intended audience and purpose, and

b) Produce oral presentations that communicate complex

disciplinary ideas and information effectively for the

intended audience and purpose.

4. Teamwork: Our graduates will be effective team participants.

You should be able to participate collaboratively and

responsibly in teams, and reflect on your own teamwork, and on

the team’s processes and ability to achieve outcomes.

5. Ethical, social and environmental responsibility: Our

graduates will have a sound awareness of ethical, social,

cultural and environmental implications of business issues and

practice.


a) Identify and assess ethical, environmental and/or

sustainability considerations in business decision-

making and practice, and

b) Consider social and cultural implications of business

and /or management practice.


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The following table shows how your Course Learning Outcomes relate

to the overall Program Learning Goals, and indicates where these are

developed and assessed:

Program Learning Goals Course Learning Outcomes Course Assessment Item

This course helps you to

achieve the following learning

goals:

On successful completion of the course, you should

be able to:

This learning outcome

will be assessed in the

following items:

1 Knowledge

This course complements other postgraduate tax

courses, which look predimantly at substantive

technical tax law, by broadening the focus to

consider the process by which tax rules are made and

tax liability is assessed. Students will engage with

the practical operation of rule making and dispute

resolution in the Australian tax system, and develop a

knowledge of institutions and tax administrative

processes which are central to operating as a

competent tax professional.

Module Activities

Assignments

Examination

2 Critical thinking and problem solving

Students will develop analytical skills of dealing with

legislation and case law in taking a systematic and

critical approach to evaluating the outcomes of tax

administration processes.

This course will emphasise skills of synthesis and the

ability to locate complex technical rules into an over-

arching conceptual overview of the job and practical

limitations of the institutions which make up the tax

administrative process. It encourages critical thought

about a number of debates which are, more typically,

based on rhetoric.

Students will also demonstrate a critical approach to

material presented and evidence of original and

independent thought taking into account the various

perspectives and issues examined in this course.

Module Activities

Assignments

Examination

3a Written communication

Students will develop clear, effective and well-

reasoned analysis of specific critical issues relating to

tax administration processes.

Assignments

Examination

3b Oral communication

Not specifically addressed in this course.

4 Teamwork Not specifically addressed in this course.

5a. Ethical, environmental and sustainability responsibility


5b. Social and cultural awareness



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Course evaluation and quality enhancement

The School of Taxation & Business Law’s quality enhancement

process involves regular review of its courses and study materials by

content and educational specialists, combined with feedback from

students. Towards the end of the semester, you will be asked to

complete an online survey via myUNSW to evaluate the effectiveness

of your course lecturer and the actual course content. These surveys

are administered as part of the UNSW Course and Teaching Evaluation

and Improvement process (‘CATEI’). Your input into this quality

enhancement process through the completion of these surveys is

extremely valuable in assisting us in meeting the needs of our students

and in providing an effective and enriching learning experience. The

results of all surveys are carefully considered and do lead to action

towards enhance the quality or course content and delivery.

This course was extensively restructured, rewritten and renamed for

2006 to provide a more practical focus on key issues in tax

administration and to substantially rationalise required reading. More

recent CATEI evaluations have indicated a very high level of

satisfaction with the course generally, and in particular with the study

materials.

Student responsibilities and conduct

Students are expected to be familiar with and to adhere to university

policies in relation to attendance, and general conduct and behaviour,

including maintaining a safe, respectful environment; and to

understand their obligations in relation to workload, assessment and

keeping informed.

You are expected to conduct yourself with consideration and respect

for the needs of your fellow students and teaching staff. More

information on student conduct is available at:

https://my.unsw.edu.au/student/atoz/BehaviourOfStudents.html

Guide to online behaviour: https://student.unsw.edu.au/online-study

You should take note of all announcements made in lectures, tutorials,

the Atax Bulletin, or on the course Website (Moodle). From time to

time, the School or the University will send important announcements

to your university e-mail address without providing you with a paper

copy. You will be deemed to have received this information. It is also

your responsibility to keep the University informed of all changes to

your contact details.

Information and policies on these topics can be found in the ‘A-Z

Student Guide: https://my.unsw.edu.au/student/atoz/A.html and

specific information for students studying taxation programmes can be

found in the Atax Student Guide. See, especially, information on

Attendance and Absence, Academic Misconduct, Assessment



https://student.unsw.edu.au/online-study

https://my.unsw.edu.au/student/atoz/A.html


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Information, Examinations, Student Responsibilities, Workload and

policies such as Occupational Health and Safety.

How to use this package

If you are new to flexible learning you should carefully read this

Course Outline. It contains most of the relevant information about

how this course will be run and the expectations of you as a student.

You should also refer to the Suggested Study Schedule at the end of

this Course Outline. To get the most out of your study we recommend

that you follow this schedule through the course and fit various time

demands into a well-organised diary. Systematic study through the

Semester is the key to success in a flexible learning program.

The Study Guide (which includes this Course Outline and the

individual Modules and is sometimes referred to as the study materials

or course materials) can help you in three ways.

1. It sets out a clear path of study over the Semester and helps you

plan your workload. It also identifies learning outcomes and key

concepts at the start of each module and provides a series of

activities to help you learn actively and manage your own

progress through the course.

2. It contains the core content for the course (often with

reference to legislation, textbooks and other relevant material).

The structure and layout of the Study Guide is designed to

highlight key points and assist your revision for assignments,

research papers and examinations.

3. It tells you when to refer to textbooks, legislation and other

readings, giving precise details of what you should read.

Features of the Study Guide

Each module includes a range of features to assist you in managing

your learning and developing study skills. These features include:

Overview page

Heading levels

Learning outcomes and key concepts

Module text

Activities and feedback

Readings

Margin notes

Instructional icons

Please familiarise yourself with the Key to Instructional Icons on the

following page. These icons are intended to help you navigate the


Atax Outline

study materials and to encourage active learning.

Key to instructional icons

compulsory reading

write responses outside the Study Materials

optional reading

write response in the

Study Materials

note this important point

pause to reflect

recall earlier work

prepare for discussion in an

Audio Conference or Webinar

discuss with colleague

discuss with study group

access Moodle or the internet

undertake investigation

or research

use video resource

use audio resource

use software

perform fieldwork

Only some of the media shown in the instructional icons are used in this course.


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Profile of this course

Course description

Course number/s

TABL3006/5506

Course name

Tax Administration Process

Units of credit

6

This course is taught in parallel to both undergraduate (TABL3006)

and postgraduate (TABL5506) students. The study materials are

universal for all students, however, the assessment tasks differ.

Suggested study

commitment

You should plan to spend an average of 10–12 hours per week on this

course to perform well (including class attendance, online

participation, assignments, examination preparation etc).

The information included on the overview page of each module

should help you plan your study time.

Semester and year Semester 2, 2015

Lecturer/s Kalmen Datt

Contact details

Telephone:

Fax:

Email:

+61 (2) 9385 9688

+61 (2) 9313 6658

[email protected]

mailto:[email protected]


Atax Outline

Textbooks and references

Prescribed textbook/s

You must purchase or have access to the following publication/s.

Woellner RH, Barkoczy S, Murphy S, Evans C and Pinto D, 2015

Australian Taxation Law (Sydney: CCH Australia Ltd, 25th edition,

2015).

The paragraph references have been updated for the most recent

version of the textbook, but paragraph references for the 20th and 21st

editions are also provided where they differ from the current edition.

Act/s

You must purchase or have access to the following publication/s.

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Taxation Administration Act 1953

Administrative Decisions (Judicial Review) Act 1977

Administrative Appeals Tribunal Act 1975

These are referred to throughout the Study Guide as ‘Act’.

Citation and style guide

In presenting written work for assessment in this course you must use

an appropriate and consistent style for referencing and citation.

The following is a selection of acceptable citation and style guides,

which you may use as the basis for your written work. You must

purchase or have access to one of the following publications.

Australian guide to legal citation (Melbourne University Law Review

Association & Melbourne Journal of International Law, 3rd ed, 2010).

Available from http://mulr.law.unimelb.edu.au/go/aglc.

(This is free to download and is the citation style guide used by the

majority of Australian legal journals.)

Rozenberg P, Australian guide to uniform legal citation (Sydney:

Lawbook Co, 2nd ed, 2003).

Stuhmcke A, Legal referencing (Sydney: LexisNexis, 4th ed, 2012).

http://mulr.law.unimelb.edu.au/go/aglc


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Recommended reference/s

Below is a list of further references that you may find useful in this

course. Purchase of recommended references is not compulsory.

Woodley M (ed), Osborn’s Concise Law Dictionary (London: Sweet

& Maxwell, 11th ed, 2009).

This is the classic, concise dictionary of legal terms which is very useful for students

of law based subjects.

Aronson M & Dyer B, Judicial Review of Administrative Action

(Sydney: LBC, 2nd ed, 2000).

Deutsch, Friezer, Fullerton, Gibson, Hanley & Snape, Australian Tax

Handbook 2015(Sydney: ATP, 2015).

Other references will be advised during the course as necessary.


Atax Outline

Supporting your learning

Conferencing

Conferences may be either in the form of an audio conference

(conducted by telephone) or a webinar (conducted over the Internet).

Instructions on preparing for and participating in audio conferences

and webinars are available on the Taxation & Business Law website

and in your course Moodle website.

These Conferences provide an opportunity for you to clarify and

extend your understanding of the material in this course. They are

designed to try out new ideas and give you a forum to ask questions

and discuss issues with your lecturer and other students. Do not be

afraid to participate—it is only by trying out new ideas and exploring

their dimensions that you will learn in any real depth.

Thorough preparation is essential if you are to gain maximum benefit

from a Conference. You can only start to come to grips with material

if you work on it actively. As a general rule each Conference will

cover the module/s between the previous Conference and the week it

falls within on the Suggested Study Schedule. However, more specific

information on material to be covered in each Conference may be

provided via Moodle throughout the Semester (see ‘Online learning in

this course’ below). Exact dates and times for Conferences will be

advised via a timetable that you will find on Moodle and on the TBL

Website (under Timetables).

There are six audio conferences for this course during the Semester.

The Suggested Study Schedule in this Outline indicates in which

weeks Conferences will be held. Each audio conference is of

approximately one and a half hours duration.

Remember audio conferences are not lectures—your active

participation is an important part of the learning experience and

preparation for examinations!


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School of Taxation & Business Law

Website

The School of Taxation & Business Law’s website is at:

https://www.business.unsw.edu.au/about/schools/taxation-

business-law

In addition to general information for all of the School’s students and

visitors, there is a portal under Student Resources which contains

information specific to those students undertaking flexible learning

courses—for example, information about exams, timetables and the

Weekly Bulletin:


business-law/student-support

Atax Student Guide

The Atax Student Guide is a vital source of information for students

studying flexible learning courses. It provides administrative and other

information specific to studying these courses and you should make a

point of being familiar with its contents. You can access the 2015 Atax

Student Guide from your Moodle course website(s).

Library and resources There are several resources that you can access from the School of

Taxation & Business Law website to help you with your academic and

research goals. Online tax and legal resources can be found at:

https://www.business.unsw.edu.au/about/schools/taxation-business-

law/student-support/useful-links.

From this site you can access:

The UNSW Library’s catalogue, online databases and e-journals

The UNSW Learning Centre for online academic skills

resources (eg, essay and assignment writing, plagiarism), and

Gateway’ links to legislation, case law, tax and accounting

organisations and international tax agencies.

UNSW Library

UNSW Library provides information resources, services and research

support that can assist UNSW students complete their course

requirements. Online library resources such as online databases,

e-books and e-journals are available 24 hours a day via the Library

Homepage (http://www.library.unsw.edu.au/).

https://www.business.unsw.edu.au/about/schools/taxation-business-law

https://www.business.unsw.edu.au/about/schools/taxation-business-law

https://www.business.unsw.edu.au/about/schools/taxation-business-law/student-support

https://www.business.unsw.edu.au/about/schools/taxation-business-law/student-support

http://www.library.unsw.edu.au/

http://www.library.unsw.edu.au/


Atax Outline

Information about your borrowing rights for hardcopy resources is

available from the Library Homepage. All students can use the

InterLibrary Loan service to access resources not held within UNSW

Library.

Library Subject Guides

The UNSW Library has developed Subject Guides which identify

major electronic resources in specific subject areas and are the ideal

starting point for research.

Subject Guides

There are a range of Subject Guides in Business and Law topics, and a

guide specific to electronic Taxation resources in the Taxation Subject

Guide at http://subjectguides.library.unsw.edu.au/law/taxation.

Getting Library help

The Help Zones are where you can find library staff to help you. They

are located just inside the entrance to each library.

See opening hours for staffed hours of library Help Zones.

See Contact Us for telephone numbers of the Help Zones.

Help Zone staff can assist you with:

locating journal articles, cases and legislation

searching on-line databases and e-journals

loans of books

You can also use the ‘Ask Us’ icon on the Library Homepage to ask

the Library a question online.

For library related queries you can also contact the Faculty Outreach

Librarian to the UNSW Business School.

Online learning in this course

UNSW Australia uses an online learning platform called ‘Moodle’.

You should try to familiarise yourself with Moodle early in the

semester. The Moodle course websites are where lecturers post

messages and deliver documents to their class, where students can

complete quizzes, submit assignments and participate in discussions,

etc. This platform is an important link between you, your lecturer and

your peers, and you should make a habit of regularly accessing your

Moodle course website as part of your study regime.

All of the School’s flexible learning courses will have a Moodle course

website, which is accessible only by students enrolled in that particular

course. The contents of each site will vary, but at a minimum will

http://www.library.unsw.edu.au/borrowing/entitlements.html

http://www.library.unsw.edu.au/borrowing/otherlib/ill.html

http://subjectguides.library.unsw.edu.au/

http://subjectguides.library.unsw.edu.au/law/taxation



http://www.library.unsw.edu.au/about/opening.html

http://www.library.unsw.edu.au/contact/index.html

http://library.unsw.edu.au/about/corporate/outreach.html

http://library.unsw.edu.au/about/corporate/outreach.html


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provide you with information about the course, course content,

assignment submission, email, relevant links to online resources and

the opportunity to network with fellow students. In addition, Webinars

will be recorded and made available via Moodle.

Log into Moodle from: https://moodle.telt.unsw.edu.au/.

Moodle support

A complete library of how-to guides and video demonstrations on the

Moodle learning management system is available via the UNSW

Teaching Gateway at http://teaching.unsw.edu.au/elearning.

Moodle technical support

If you encounter a technical problem while using Moodle, please

contact the UNSW IT Service Desk via the following channels:

Website: https://www.it.unsw.edu.au/students/

Email: [email protected]

Telephone: +61 (2) 9385 1333

Phone and email support is available Monday to Friday 8am – 8pm,

Saturday and Sunday 11am – 2pm. Online service requests can be

made via their website.

Other support

Additional support for students is available from the UNSW Learning

Centre, which provides a range of services to UNSW students. The

Learning Centre website also features very helpful online resources

which may assist you to refine and improve your study skills. You can

access these resources and find out more about the services available at

www.lc.unsw.edu.au.

As well as the Learning Centre, the faculty’s Education Development

Unit (EDU) provides academic writing, study skills and maths support

specifically for Business School students. Services include workshops,

online and printed resources, and individual consultations. For further

information, see:

https://www.business.unsw.edu.au/students/resources/learning-

support

The EDU contact details are as follows:

Phone: +61 (2) 9385 5584

Email: [email protected]

https://moodle.telt.unsw.edu.au/

http://teaching.unsw.edu.au/elearning

https://www.it.unsw.edu.au/students/


http://www.lc.unsw.edu.au/

https://www.business.unsw.edu.au/students/resources/learning-support

https://www.business.unsw.edu.au/students/resources/learning-support



Atax Outline

The ‘Academic Support’ section of the Atax Student Guide details

further services available to assist in achieving success in a flexible

learning environment.

Those students who have a disability that requires some adjustment in

their teaching or learning environment are encouraged to discuss their

study needs with the course convenor prior to, or at the commencement

of, their course, or with the Equity Officer (Disability) in the UNSW

Equity and Diversity Unit (telephone: +61 (2) 9385 4734; email:

[email protected]). Issues to be discussed may include access to

materials, signers or note-takers, the provision of services and

additional exam and assessment arrangements. Early notification is

essential to enable any necessary adjustments to be made. For further

information, you may also wish to look at the Student Equity and

Disabilities Unit homepage at http://www.studentequity.unsw.edu.au/

Academic Integrity at UNSW

UNSW has an ongoing commitment to fostering a culture of

learning informed by academic integrity. All UNSW staff and

students have a responsibility to adhere to this principle of

academic integrity. Plagiarism undermines academic integrity and

is not tolerated at UNSW. Plagiarism at UNSW is defined as using

the words or ideas of others and passing them off as your own.

The UNSW Student Code

(https://www.gs.unsw.edu.au/policy/documents/studentcodepolicy.pdf)

provides a framework for the standard of conduct expected of UNSW

students with respect to their academic integrity and behaviour. It

outlines the primary obligations of students, and directs staff and

students to the Code and related procedures.

In addition, it is important that students understand that it is not

permissible to buy essay/writing services from third parties as the use

of such services constitutes plagiarism because it involves using the

words or ideas of others and passing them off as your own. Nor is it

permissible to sell copies of lecture or tutorial notes as students do not

own the rights to this intellectual property

Where a student breaches the Student Code with respect to academic

integrity the University may take disciplinary action under the Student

Misconduct Procedure

(https://www.gs.unsw.edu.au/policy/documents/studentmisconductpro

cedures.pdf)

Examples of plagiarism including self-plagiarism

Copying: Using the same or very similar words to the original text or

idea without acknowledging the source or using quotation marks. This

includes copying materials, ideas or concepts from a book, article,


http://www.studentequity.unsw.edu.au/

https://www.gs.unsw.edu.au/policy/documents/studentcodepolicy.pdf

https://www.gs.unsw.edu.au/policy/documents/studentmisconductprocedures.pdf

https://www.gs.unsw.edu.au/policy/documents/studentmisconductprocedures.pdf


Outline Atax

report or other written document, presentation, composition, artwork,

design, drawing, circuitry, computer program or software, website,

internet, other electronic resource, or another person's assignment,

without appropriate acknowledgement.

Inappropriate paraphrasing: Changing a few words and phrases

while mostly retaining the original structure and/or progression of

ideas of the original, and information without acknowledgement. This

also applies in presentations where someone paraphrases another’s

ideas or words without credit and to piecing together quotes and

paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been

produced in whole or part in collusion with other people. Collusion

includes students providing their work to another student before the

due date, or for the purpose of them plagiarising at any time, paying

another person to perform an academic task and passing it off as your

own, stealing or acquiring another person’s academic work and

copying it, offering to complete another person’s work or seeking

payment for completing academic work. This should not be confused

with academic collaboration.

Inappropriate citation: Citing sources which have not been read,

without acknowledging the 'secondary' source from which knowledge

of them has been obtained.

Self-plagiarism: ‘Self-plagiarism’ occurs where an author republishes

their own previously written work and presents it as new findings

without referencing the earlier work, either in its entirety or partially.

Self-plagiarism is also referred to as 'recycling', 'duplication', or

'multiple submissions of research findings' without disclosure. In the

student context, self-plagiarism includes re-using parts of, or all of, a

body of work that has already been submitted for assessment without

proper citation.


Atax Outline

Assessment: Undergraduate Students (TABL3006)

All assignments must be submitted electronically through Moodle.

Please refer to Appendix A for guidelines on assignment preparation

and rules for electronic submission of assignments (as well as

information on deadlines and penalties for late submission).

Assessment for Bachelor students undertaking this course will be on

the basis of:

(a) Assignments 50%

(b) Final examination 50%

In order to pass this course, a student enrolled at Bachelor level must

obtain:

50 per cent or more of the total marks available in the course

and

at least 40 per cent of the marks available for the final

examination in the course.

Assignments

Assignment submission dates

There are 2 assignments:

Assignment 1

Due date: Monday, 7 September 2015

Weighting: 25%

Word limit: 2500 words (plus or minus 10%)

Assignment 2

Due date: Monday, 12 October 2015 (AEDT*)

Weighting: 25%


*Australian Daylight Saving time.

Assignment topics are included on the following pages.


Outline Atax

Final examination

The final examination will be open book, of 2 hours duration plus

10 minutes reading time, and will cover the whole Semester’s content.

Note that you will not be permitted to write during the reading time.

Examinations are held from Friday 6 November to Saturday 21

November 2015 for Semester 2, 2015. Students are expected to be

available for exams for the whole of the exam period.

The final examination timetable is published prior to the examination

period via the Atax Weekly Bulletin and on the School’s website at:


business-law/student-support/examinations

This is not a negotiable schedule. The School of Taxation &

Business Law publishes the exam schedule as a matter of courtesy, and

to ensure that any clashes of examinations are brought to our attention.

https://www.business.unsw.edu.au/about/schools/taxation-business-law/student-support/examinations



Atax Outline

ASSIGNMENT 1: TABL3006

Undergraduate Students only

Due date: To be submitted via Moodle by

Monday, 7 September 2015 (Midnight, AEST)

Weighting: 25%

Length: 2500 words (plus or minus 10%)

Topic:

Consider the income tax self-assessment system currently operating in

Australia and comment on it, bearing in mind the following:

What are the main strengths and weaknesses of the self

assessment system? What is the relationship between the self-

assessment system and the rulings system?

Your answer in each of the above must be supported where

appropriate by references to the relevant legislation and case

law.


Outline Atax

Evaluation criteria

An important note on word limits

Assignments are exercises in filtering material and communicating it

succinctly. Quantity is not to be confused with quality. Atax lecturers

will uniformly apply this principle in their assessment of assignments.

Most word processing packages indicate word lengths, or otherwise

some manual check must be done in the drafting process. Indicate the

actual number of words of your assignment in the space indicated on

your assignment cover sheet.

The following criteria will be used to grade assignments:

ability to cut through the undergrowth and penetrate to key

issues

identification of key facts and the integration of those facts in

the logical development of argument

demonstration of a critical mind at work and, in the case of

better answers, of value added to key issues over and above that

of the source materials

clarity of communication—this includes development of a clear

and orderly structure and the highlighting of core arguments

(including, where appropriate, headings)

sentences in clear and, where possible, plain English—

this includes correct grammar, spelling and punctuation

correct referencing and bibliographic style in accordance with a

recognised and appropriate citation and style guide (when

uploading, check your footnotes have been correctly submitted).

You are encouraged to read beyond the study materials and references

to do the assignment.


Atax Outline


Undergraduate Students only

Due date: To be submitted via Blackboard by

Monday, 12 October 2015 (Midnight, AEDT*)

Weighting: 25%


*Australian Daylight Saving time

Topic:

The ATO conducts an audit on Nemlak Pty Ltd. It is not satisfied with

the answers given by the authorised personnel of the company and

issues a notice in terms of section 264 Income Tax Assessment Act

1936 in terms of which the ATO requires the company’s public officer

to attend on the Commissioner on a specified date to answer questions

under oath about the tax affairs of the company and to produce certain

specified documents. The enquiry is held and documents produced.

The Commissioner is not satisfied with the responses.

The Commissioner issues a notice in terms of section 263 and attends

on the company’s premises at 12 midnight, forces open the door and

makes copies of the entire hard drive of the company’s computer and

removes all accounting records.

The Commissioner then issues an amended assessment in terms of

which the company is assessed for a significant amount of additional

tax. The company disputes the basis on which this tax is calculated.

PART A

Advise the company what steps it can take to challenge any

one or more of the actions of the Commissioner. You should

consider each action both separately and as part of a course of

conduct.

PART B

Would your answer be any different under Division 353 of

Schedule 1 of the Taxation Administration Act 1953.

Irrespective of your answer reasons must be given for your

conclusion.

Your answer must include references to legislation and case law where

appropriate.


Outline Atax

Evaluation criteria





Most word processing packages indicate word lengths, or otherwise

some manual check must be done in the drafting process. Indicate the

actual number of words of your assignment in the space indicated on

your assignment cover sheet.

The following criteria will be used to grade assignments:


issues

identification of key facts and the integration of those facts in

the logical development of argument

demonstration of a critical mind at work and, in the case of

better answers, of value added to key issues over and above that

of the source materials

clarity of communication—this includes development of a clear

and orderly structure and the highlighting of core arguments

(including, where appropriate, headings)

sentences in clear and, where possible, plain English—

this includes correct grammar, spelling and punctuation

correct referencing and bibliographic style in accordance with a

recognised and appropriate citation and style guide (when

uploading, check your footnotes have been correctly submitted).

You are encouraged to read beyond the study materials and references

to do the assignment.


Atax Outline

Assessment: Postgraduate Students (TABL5506)

All assignments must be submitted electronically through Moodle.

Note, however, that your Research Paper synopsis (if required) should

not be submitted through the assignment section of Blackboard.

Please refer to Appendix A for guidelines on assignment preparation

and rules for electronic submission of assignments (as well as

information on deadlines and penalties for late submission).

Assessment for Masters students undertaking this course will be on the

basis of:

(a) Research plan and annotated reading list 10%

(b) Research paper 50%

(c) Final examination 40%

In order to pass this course, a student enrolled at Masters level must

obtain:

50 per cent or more of the total marks available in the course

and

at least 40 per cent of the marks available for the final

examination in the course.

Assessment submission dates

Research Paper synopsis (only required for those choosing their

own topic)

Due date: Monday, 24 August 2015

Word limit: 1 page (or as required)

Assignment 1 (Research Paper Plan and Reading List)

Due date: Monday, 7 September 2015

Weighting: 10%


Assignment 2 (Final Submission)

Due date: Monday 12 October 2015

Weighting: 50%

Word limit: 4000 (plus or minus 10%)


Outline Atax

Final examination

The final examination will be open book, of 2 hours duration plus

10 minutes reading time, and will cover the whole Semester’s content.

Note that you will not be permitted to write during the reading time.

Examinations are held from Friday 6 November to Saturday 21

November 2015 for Semester 2, 2015. Students are expected to be

available for exams for the whole of the exam period.

The final examination timetable is published prior to the examination

period via the Atax Weekly Bulletin and on the School’s website at:


business-law/student-support/examinations

This is not a negotiable schedule. The School of Taxation &

Business Law publishes the exam schedule as a matter of courtesy, and

to ensure that any clashes of examinations are brought to our attention.




Atax Outline


Postgraduate Students only

Due Date: To be submitted via Moodle by

Monday, 7 September 2015 (Midnight, AEST)

Weighting: 10%


Prepare a Research Plan and an Annotated Reading List (includes

Bibliography) for your research paper. Your Research Plan should

identify the key issues and outline the structure for your research paper

(but do not write out an answer).

You may select one of the prescribed topics, or devise your own

research topic (see below).

Please note that an example of an Annotated Reading List

(Bibliography) has been placed on Blackboard under Course Materials

and further details are provided below. You are only required to

annotate 3 or 4 of the total references. You can include cases and

legislation in your list.

Page 2 of Appendix A provides details of the set out for a

Bibliography.

Please note that the word limit of 1000 words (plus or minus 10%)

words is for the total of the Plan and the Annotated Bibliography.


Outline Atax

Prescribed topics

1. “Companies should behave as good corporate citizens,

particularly in a tax context.”

Critically evaluate this statement. In your response indicate

what, in your opinion, constitutes behaving as a good

corporate citizen in a taxation context. Support your answer

where appropriate with references to case law and legislation.

2. “The Commissioner sometimes chooses to ignore decisions of

the Federal Court to suit the purposes of the ATO and/or

Government.”

Critically discuss this statement. Do you believe there is merit

in what it states? Your answer should provide as many

examples of where this has occurred as possible in the last five

years and whether or not you believe the Commissioner was

entitled or authorised to act in such a manner in any one or

more or all of the examples that you provide.

3. “Corporations should pay a fair share of taxes.”

Critically evaluate this statement. In your response, indicate

what, in your opinion, constitutes ‘a fair share of taxes’.

Support your answer where appropriate with references to case

law and legislation.

4. The Parliament has recently enacted legislation to give effect

to self-assessment for GST purposes.

Critically evaluate this new regime.

5. The parliament has recently enacted legislation requiring the

Commissioner to publish certain information contained in the

returns of corporate taxpayer that have a turnover in excess of

$100 million.

Critically evaluate this legation with reference inter alia to

cases and the international experience.


Atax Outline

Alternative topic

Alternatively, you may select your own topic in which case the prior

agreement of the lecturer will be required. Approval will not be

granted if the topic overlaps substantially with work that you have

submitted for another course. You should e-mail your request to

Kalmen Datt at [email protected]. You must ensure that you have

made your request for approval and submitted a synopsis by

Monday, 24August 2015.

Required

The prescribed topic, or an alternative topic which you select and agree

with your lecturer, will require a review of the sections of the Income

Tax Acts, of any relevant textbooks, and of journal articles, reports and

conference papers on the topic. Depending on your argument, some

cases may also be relevant. The topic then requires a plan of how the

information from these sources will be combined to answer the

question that has been posed.

Accordingly, you are required to:

1. List the sources that will be of value to you in attempting to

answer this question. Organise the sources into groups

according to their type—eg, sections of the 1936 Act, sections of

the 1997 Act, textbooks (identify pages used), journal articles

cases, conference papers etc.

2. In the list of sources, give full and accurate references which

accord with one of the approved citation and style guides (see

list earlier in this Course Outline).

3. Select 4 items from the list of sources that you find particularly

valuable in answering the question. Explain what it is that the

selected sources say or provide, that makes them valuable and

indicate how they contribute to the argument within your

proposal (ie, your thesis). Merely descriptive selections will be

unhelpful.

4. Write an outline of what you propose to say, indicating the

structure and identifying in point form the content of the parts of

the assignment.

DO NOT write up a full answer to the assignment. An example of an

annotated reading list (from an unrelated area) may be found on the

Blackboard site for this course.



Outline Atax

Evaluation criteria (for research paper plan)





Most word processing packages can indicate word lengths, or

otherwise some manual check must be done in the drafting process.

Indicate the actual number of words of your assignment in the space

indicated on your assignment cover sheet.

The following criteria will be used to grade your assignment:

evidence of ability to conduct a literature survey to identify

appropriate and relevant sources

an appropriate mix of sources, including relevant text books,

refereed journal articles, and professional, official and technical

references from both Australian and overseas sources

effective analysis and use of primary sources including reports,

submissions, taxation statistics, case law and statutory material

ability to plan and structure a research paper, as evidenced in the

submitted research paper plan, which shows that your approach

has been informed by your research

sentences in clear and, where possible, plain English—this

includes correct grammar, spelling and punctuation

correct referencing and bibliographic style in accordance with

the prescribed citation and style guide.

You are required to read well beyond the course materials and

references to do the assignment.


Atax Outline


Postgraduate Students only

Due Date: To be submitted via Moodle by

Monday, 12 October 2015 (Midnight, AEDT*)

Weighting: 50%

Length: 4000 (plus or minus 10%)

*Australian Daylight Saving time.

Write and submit a research paper on the topic you identified for the

first assignment.

Note that you may wish to depart from your original plan either

because you have changed your views or because of suggestions made

on your first assignment. That is acceptable, but if in doubt, you

should discuss the matter with your lecturer.

Guidelines

The following guidelines have been developed to assist you to plan and

complete your assessment.

1. Planning the research

Be aware that the session is very short and that there is no flexibility in

the date for submission. Once you have chosen the topic you should

be in a position to identify the key issues that you will wish to focus

upon in your paper. Be modest and circumscribed in the goals you set

yourself. It is better to make good progress on narrow fronts than to

produce vast and vague conjecture on a broad range of fronts.

Remember that we are looking for the ability to filter complex material

in an original and analytical manner.

You will need to conduct a literature search at an early stage of

the session in order to identify the materials available to you.

Having identified and reviewed the material you will be able to

consolidate the issues, and you can then prepare your annotated

bibliography and plan.


Outline Atax

2. Presentation

You will probably find the writing of the final paper to be the

easiest part of the process. The research paper should be organised,

well-structured and make use of plenty of spacing and headings.

They should be typed or word processed on A4 size paper with a 5 cm

margin. The number of words should be clearly stated at the end of the

paper. All quotations should be fully referenced, and acknowledgment

must be made of any work or material which is not your own.

Beware of ‘overdoing’ quotes—they should be used sparingly and

only where their inclusion adds value to the exposition.

Each paper should commence with a short (less than one page)

abstract, include a page of contents and conclude with a full

bibliography. The word limit will not include the bibliography.

It is to be hoped that some of the better research papers will be

publishable without too much more work. It may well be that another

outcome will be the stimulation of further work in the area by the

specialist cells of the Tax Office and the professional bodies, using

your work as the basis for such developments. Your work may even

be suitable for actual submission to the Board of Taxation.

If you have any queries on the above, you should phone Kalmen Datt on +61 (2) 9385 9688 or e-mail to [email protected].



Atax Outline

Evaluation criteria





Most word processing packages can indicate word lengths, or

otherwise some manual check must be done in the drafting process.

Indicate the actual number of words of your assignment in the space

indicated on your assignment cover sheet.

The following criteria will be used to grade your assignments:

knowledge of the subject area and an ability to locate your

chosen area of research within an appropriate context—in

certain circumstances international comparisons may be

appropriate

independent research

clarity and strength of analysis—this will include evidence of

your understanding of the issues involved in the topic, and your

ability to use that understanding in an applied manner

analysis which is supported by authority


issues

effective organisation and communication of material (including

economy of presentation—ie a minimum of waffle)

clarity and strength of analysis—this will include evidence of

your understanding of the issues involved in the topic, and your

ability to use that understanding in an applied manner

clarity of communication—this includes sentences in clear and,

where possible, plain English; it also includes correct grammar,

spelling and punctuation

critical approach to material presented and evidence of original

and independent thought

quality of judgment and balance in filtering the complex

material you are dealing with

quality of research and bibliography.

correct referencing and bibliographic style in accordance with

the prescribed citation and style guide.

You are required to read beyond the course materials and references to

do the assignment. Research papers must not be merely descriptive.

They must present a point of view.


Outline Atax

Suggested study schedule

Week Beginning Module Topic Events and submissions

1 27 July 1 The platform

2 3 August 1 The platform Audio Conference 1

3 10 August 2 Rule making

4 17 August 2 Rule making Audio Conference 2

5 24 August 3 Assessment PG Research Paper synopsis

(if required)

6 31 August 3 Assessment Audio Conference 3

7 7 September 3 Assessment Assignment 1 due

8 14 September – Prepare for Regional Classes Audio Conference 4

9 21 September 4 Disputes

Mid-semester break from Saturday 26 September to Tuesday 6 October 2015

(NOTE: Daylight saving begins on Sunday 4 October 2015)

10 5 October 4 Disputes Audio Conference 5

11 12 October 5 Information and collection Assignment 2 due

12 19 October 5 Information and collection Audio Conference 6

13 26 October – Course revision

Examination period from Friday 6 November to Saturday 21 November 2015

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